Amalan Pengurusan Zakat di Institusi Masjid di Malaysia: Satu Tinjauan Awal di Negeri Selangor

Zakat Management Practices of Mosque Institutions in Malaysia: A Preliminary Survey in The State of Selangor

Abstract

Mosque institution is an important Islamic center in the context of development and management of Islamic affairs  since the advent of Islam to this day. Islamic history proves that the mosque is not just a special place for worship as it is also an operational center for baitulmal related affairs especially which are involving the zakat management. In Malaysia, the jurisdiction of Islamic affairs including zakat is under the power and administration of the State Islamic Religious Council. The privatization transformation and centralization of zakat institutions is seen to have some impact on the role of mosque institutions in zakat management. Therefore, this study will identify zakat management practices of mosque institutions in Selangor. This study will also evaluate zakat management practices in mosques related to the collection and distribution of zakat in Selangor. This study uses a qualitative approach that includes documentation method in the data collection process. The findings show that zakat management practices of mosque institutions in the state of Selangor are more focused on the opening of LZS Mini Zakat Counter as an initiative and progressive step in the implementation and management of zakat. Further study on zakat governance models in mosque institutions need to be carried out to provide a model that can be implemented to enhance the zakat management system in Malaysia.

ABSTRAK

Institusi masjid merupakan pusat Islam yang amat penting dalam konteks pembangunan dan pengurusan hal ehwal agama Islam sejak zaman kedatangan Islam sehingga ke hari ini. Sejarah Islam membuktikan bahawa masjid bukan sahaja khusus sebagai tempat ibadah malah menjadi pusat operasi hal ehwal berkaitan baitulmal khususnya yang melibatkan pengurusan zakat. Di Malaysia, bidang kuasa hal ehwal Islam termasuk  zakat adalah terletak di bawah kuasa dan pentadbiran Majlis Agama Islam Negeri. Transformasi penswastaan dan pemusatan institusi zakat dilihat sedikit sebanyak memberi kesan terhadap peranan institusi masjid dalam pengurusan zakat. Oleh itu, kajian ini akan mengenal pasti amalan pengurusan zakat di institusi masjid di Selangor. Kajian juga akan menilai amalan pengurusan zakat di masjid yang berkaitan dengan kutipan dan agihan zakat di Selangor. Kajian ini menggunakan pendekatan kualitatif yang meliputi kaedah dokumentasi dalam proses pengumpulan data. Hasil kajian mendapati bahawa amalan pengurusan zakat di institusi masjid di negeri Selangor lebih menumpukan kepada usaha pembukaan Kaunter Mini Zakat LZS sebagai inisiatif dan langkah progresif dalam pelaksanaan dan pengurusan zakat. Kajian lanjutan berkenaan model tadbir urus zakat di institusi masjid perlu dijalankan bagi menyediakan satu model yang boleh diimplementasikan demi memperkasakan sistem pengurusan zakat di Malaysia.